Refund of integrated tax on exports restricted where supplier received tax exemptions under specified notifications affecting eligibility. The amendment substitutes sub rule (10) of rule 96 to provide that persons claiming refund of integrated tax paid on exports shall not be eligible if they have received supplies from suppliers who availed benefits under specified notifications, and the amendment is deemed to have come into force retrospectively from 23rd October, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of integrated tax on exports restricted where supplier received tax exemptions under specified notifications affecting eligibility.
The amendment substitutes sub rule (10) of rule 96 to provide that persons claiming refund of integrated tax paid on exports shall not be eligible if they have received supplies from suppliers who availed benefits under specified notifications, and the amendment is deemed to have come into force retrospectively from 23rd October, 2017.
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